(105 ILCS 5/17-2.2a) (from Ch. 122, par. 17-2.2a)
    Sec. 17-2.2a. Tax for special education programs.
    (a) The school board of any district having a population of less than 500,000 inhabitants may, by proper resolution, levy an annual tax upon the value as equalized or assessed by the Department of Revenue, for special education purposes, including the purposes authorized by Section 10-22.31b as follows:
        (1) districts maintaining only grades kindergarten through 8, and prior to July 1, 1970,
    
districts maintaining only grades 1 through 8, .02%;
        (2) districts maintaining only grades 9 through 12, .02%;
        (3) districts maintaining only grades kindergarten through 12, and prior to July 1,
    
1970, districts maintaining only grades 1 through 12, .04%.
    The revenue raised by such tax shall be used only for special education purposes, including the construction and maintenance of special education facilities.
    Upon proper resolution of the school board, the school district may accumulate such funds for special education building purposes for a period of 8 years.
    Buildings constructed under the provisions of this Section shall comply with the building code authorized under Section 2-3.12.
    If it is no longer feasible or economical to utilize classroom facilities constructed with revenues raised and accumulated by the tax for special education building purposes, the district, or cooperative district by unanimous consent, may with the approval of the regional superintendent of schools and the State Superintendent of Education use such facilities for regular school purposes. The district or cooperative of districts shall make comparable facilities available for special education purposes at another attendance center which is in a more practical location due to the proximity of the students served.
    (b) If the school board of any district that has levied the tax authorized by this Section determines that the accumulated funds from such tax and from the $1,000 State reimbursement per professional worker received under Section 14-13.02 are no longer required for special education building purposes, the board may by proper resolution transfer such funds to any other fund to be used for any special education purposes authorized by Article 14. Such transfer shall not be made until after the regional superintendent has certified to the State Superintendent of Education that adequate housing provisions have been made for all children with disabilities residing in the school district.
    (c) The tax rate limits specified in this Section may be increased to .40% by districts maintaining only grades kindergarten through 8 or only grades 9 through 12, and to .80% by districts maintaining grades kindergarten through 12, upon the approval of a proposition to effect such increase by a majority of the electors voting on such proposition at a regular scheduled election. The proposition may be initiated by resolution of the school board and shall be certified by the secretary to the proper election authorities for submission in accordance with the general election law. If at such election a majority of the votes cast on the proposition is in favor thereof, the school board may thereafter until such authority is revoked in like manner levy annually the tax so authorized.
    (d) The tax rate limits specified in this Section may also be increased as provided in Section 17-2.2e.
(Source: P.A. 99-908, eff. 12-16-16.)